Broader public sector accountability
Information on the laws that support accountability and transparency in the broader public sector (BPS).
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The Government of Ontario and various Broader Public Sector (BPS) organizations provide goods and services to Ontarians.
The rules that govern accountability and transparency for the BPS are set out in legislation and in directives issued under legislation.
Designated BPS organizations can use the documents on this page to meet their accountability and transparency obligations.
About the BPS
Generally, the “Broader Public Sector” refers to the organizations that receive funding from the Government of Ontario. They are not, however, a part of the government itself.
Examples of BPS organizations include hospitals, universities, colleges, and school boards.
Broader Public Sector Accountability Act
This Act establishes requirements in the areas of compensation, expenses, perquisites, business documents and procurement, and is designed to improve accountability and transparency across the BPS.
The Act prohibits designated BPS organizations from paying for a consultant lobbyist with public funds. It also contains specific requirements for hospitals and Home and Community Care Support Services organizations to report on the use of consultants and report publicly on expense claim information.
There are 5 directives issued under the Act.
BPS Business Documents Directive
This new directive sets out the requirement for all designated BPS organizations to prepare and publish online business plans and other business or financial documents.
Learn more about the Directive (updated July 1, 2020)
BPS Expenses Directive
This directive sets out the requirement for designated BPS organizations to establish expense rules when their expenses are reimbursed from public funds.
Read the FAQs on this directive
BPS Perquisites Directive
This directive sets out the requirement for designated BPS organizations to establish rules related to perks in cases where perks are provided through public funds.
Read the FAQs on this directive
BPS Procurement Directive
- sets out requirements to ensure that designated BPS organizations acquire publicly funded goods and services through a process that is open, fair and transparent
- identifies the responsibilities of designated BPS organizations throughout each stage of the procurement process
- promotes consistent procurement processes throughout the BPS
Check out the updated BPS Procurement Directive: effective January 1, 2024.
This updated Directive includes additional requirements to support both procurement centralization and the government’s Building Ontario Businesses Initiative (BOBI).
For more information on these two topics, see Doing Businesses with the Government of Ontario.
Broader Public Sector Executive Compensation Act
The Act allows for the establishment of compensation frameworks for senior executives in designated BPS organizations.
Compensation Framework Regulation
This regulation sets out requirements which all employers designated under the Broader Public Sector Executive Compensation Act, 2014 must follow when setting executive compensation.
About the Compensation Framework Regulation
A new broader public sector executive compensation framework regulation is now in effect. Under the Act, designated executives at designated employers are those who are entitled to receive or could potentially receive cash compensation of $100,000 or more in a calendar year. Learn more about if and how the regulation applies to you.
Broader Public Sector Executive Compensation Program Directive
The directive provides information on submission requirements which all employers designated under the Broader Public Sector Executive Compensation Act, 2014 must follow when developing executive compensation programs to comply with requirements set out in the Executive Compensation Framework Regulation.
Broader Public Sector Compensation Arrangements Compliance Report Directive
Outlines the requirements for preparing and reporting compliance reports required of every designated employer who must comply under Part II.1 of The Broader Public Sector Accountability Act, 2010.
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